The beginning-of-the-year fund balance was $159,160. Estimated and actual Other Financing UsesInterfund Transfers Out totaled $50,900. Required From the ledger detail, reproduce the summary journal entries recorded in the General Fund general journal to close the operating statement and budgetary accounts at the end of the year. What are the amounts of encumbrances outstanding at year-end? Prepare a statement of revenues, expenditures, and changes in fund balance for the General Fund of the City of Green Falls for the prior year. Prepare a budgetary comparison schedule for the General Fund of the City of Green Falls for the prior year?